This is an educated guess: Either trough assignment to an object (IfcRelAssignsToControl) or - if the IfcCostSchedule is not bound to an object, but “free-floating” -, then through declaration to the project (IfcRelDeclares).
Agreed @tauscher that both those suggestions sound plausible. If it is the former, it would be good to clarify what object it should relate to, as well.